There is a need for firms to make ‘clearer, more decision-useful disclosures’, says the Financial Reporting Council.

The ICGN also seeks clarity on what role boards will play in supervising due diligence under the forthcoming EU directive.

NEDs quit over CEO pay proposal; 91% of consumers seek improved ESG; ‘We need regenerative businesses’; sustainability standards on the way.

Asset managers want the ISSB to include proposals for companies to report their impact on the environment.

The International Sustainability Standards Board (ISSB) will incorporate other similar bodies to accelerate work on a single set of standards.